Watt v Revenue And Customs (Income tax - late filing penalty - whether reasonable excuse) [2022] UKFTT 329 (TC) (9 September 2022)

Watt v Revenue And Customs (Income tax - late filing penalty - whether reasonable excuse) [2022] UKFTT 329 (TC) (9 September 2022)

The appellant had a reasonable excuse for late filing because she reasonably believed she had submitted her return, supported by her actions and the information provided by HMRC. Once definitively notified of the failure, she remedied it promptly.

Citation
[2022] UKFTT 329 (TC)
Parties
Appellant: Lucy Anne Watt; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
09 September 2022
Procedural Posture
Income Tax Late Filing Penalty Appeal / First Tier Tribunal (tax Chamber) Substantive Hearing
Outcome
Appeal allowed
Legal Topics
Income Tax, Late Filing Penalty, Reasonable Excuse, Self Assessment Returns
Tax Law Income Tax Late Filing Penalty Reasonable Excuse Self Assessment Returns

Case Brief

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Parties

Lucy Anne Watt

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax Late Filing Penalty Appeal / First Tier Tribunal (tax Chamber) Substantive Hearing

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for failing to file her tax return on time

Ratio Decidendi

The appellant had a reasonable excuse for late filing because she reasonably believed she had submitted her return, supported by her actions and the information provided by HMRC. Once definitively notified of the failure, she remedied it promptly.

Court Disposition

Appeal allowed

Orders

  • The penalty is discharged